1-A.__Adjusted total cost of components of essential programs and services.__"Adjusted total cost of the components of essential programs and services" means the total cost of the components of essential programs and services adjusted to reflect the application of the transition targets to the base total component as specified in section 15671, subsection 7, paragraph A.

1-B.__Base year.__"Base year" means the 2nd year prior to the allocation year.

1-C.__Bus purchase costs.__"Bus purchase costs" includes expenditures for bus purchases approved by the commissioner and made during the year prior to the allocation year.

2. Clerical staff. "Clerical staff" means full-time equivalent public school secretaries, as documented in the department's database.

2-A.__Debt service costs.__"Debt service costs," for subsidy purposes, includes:

A.__Principal and interest costs for approved major capital projects in the allocation year, including the initial local share of school construction projects that received voter approval for all or part of their funding in referendum in fiscal year 1984-85, but excluding payments made with funds from state and local government accounts established under the federal Internal Revenue Code and regulations for disposition of excess, unneeded proceeds of bonds issued for a school project;

B.__Lease costs for school buildings when the leases, including leases under which the school administrative unit may apply the lease payments to the purchase of portable, temporary classroom space beginning January 1, 1988, have been approved by the commissioner for the year prior to the allocation year.__Beginning July 1, 1998 lease costs include costs for leasing:

(1)__Administrative space.__A school administrative unit may lease administrative space with state support until July 1, 2003. A school administrative unit engaged in a lease-purchase agreement for administrative space is eligible for state support until July 1, 2008;